本文選題：政府會(huì)計(jì) + 會(huì)計(jì)基礎(chǔ)�。� 參考：《蘇州大學(xué)》2014年碩士論文

【摘要】：隨著經(jīng)濟(jì)全球化和會(huì)計(jì)國(guó)際化的進(jìn)一步發(fā)展，政府會(huì)計(jì)改革的浪潮不僅席卷了西方各國(guó)，發(fā)展中國(guó)家也開始在不同程度上引入權(quán)責(zé)發(fā)生制并積極進(jìn)行探索。權(quán)責(zé)發(fā)生制政府會(huì)計(jì)更加能滿足新公共管理的需求，與傳統(tǒng)收付實(shí)現(xiàn)制相比具有巨大的優(yōu)越性，這成為世界上大多數(shù)國(guó)家的共識(shí)。 改革我國(guó)現(xiàn)有政府會(huì)計(jì)體系勢(shì)在必行。政府會(huì)計(jì)是會(huì)計(jì)系統(tǒng)的一個(gè)重要分支，也是政府預(yù)算管理的技術(shù)基礎(chǔ)。會(huì)計(jì)確認(rèn)基礎(chǔ)作為會(huì)計(jì)體系的基石，什么樣的會(huì)計(jì)確認(rèn)基礎(chǔ)決定了什么樣的會(huì)計(jì)體系，因此權(quán)責(zé)發(fā)生制改革更是重中之重。 權(quán)責(zé)發(fā)生制的引入是個(gè)熱點(diǎn)也是個(gè)難點(diǎn)，它作為我國(guó)政府會(huì)計(jì)改革的核心內(nèi)容，不僅僅是技術(shù)上的變革，而且是政府會(huì)計(jì)功能的根本性轉(zhuǎn)變，，這也注定了它將是一個(gè)循序漸進(jìn)的長(zhǎng)期過程。權(quán)責(zé)發(fā)生制會(huì)計(jì)所提供的會(huì)計(jì)信息在增強(qiáng)政府財(cái)政的透明度、促進(jìn)政府機(jī)構(gòu)提高運(yùn)行效率、提高政府的持續(xù)性執(zhí)政能力等方面都發(fā)揮著積極的作用，因此，對(duì)它的深入研究就顯得尤為重要。本文正是基于這一大背景，對(duì)我國(guó)權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革相關(guān)問題進(jìn)行了探討。 本文分五個(gè)部分，分別是：第一部分為導(dǎo)論。第二部分闡述了政府會(huì)計(jì)的含義、我國(guó)政府會(huì)計(jì)的現(xiàn)狀、四種政府會(huì)計(jì)基礎(chǔ)的類型以及政府會(huì)計(jì)目標(biāo)對(duì)政府會(huì)計(jì)確認(rèn)基礎(chǔ)的影響，并介紹了權(quán)責(zé)發(fā)生制政府會(huì)計(jì)的理論基礎(chǔ)。第三部分指出我國(guó)現(xiàn)行政府會(huì)計(jì)確認(rèn)基礎(chǔ)存在的問題。第四部分對(duì)美國(guó)政府會(huì)計(jì)改革經(jīng)驗(yàn)進(jìn)行分析總結(jié)，指出其權(quán)責(zé)發(fā)生制政府會(huì)計(jì)改革帶來的優(yōu)越性，并借鑒其改革成功經(jīng)驗(yàn)，以此來更好地為我國(guó)政府會(huì)計(jì)確認(rèn)基礎(chǔ)改革提供指導(dǎo)。第五部分是提出我國(guó)政府會(huì)計(jì)確認(rèn)基礎(chǔ)改革的具體措施和路徑設(shè)計(jì)。
[Abstract]:With the further development of economic globalization and accounting internationalization, the wave of government accounting reform has not only swept the western countries, developing countries have also begun to introduce accrual basis in varying degrees and actively explore.The accrual basis of government accounting can meet the needs of new public management and has great advantages compared with the traditional cash basis, which has become the consensus of most countries in the world.It is imperative to reform the existing government accounting system in China.Government accounting is an important branch of accounting system and also the technical basis of government budget management.As the cornerstone of accounting system, the foundation of accounting recognition determines what kind of accounting system, so the reform of accrual basis is the most important.The introduction of accrual basis is a hot and difficult point. As the core content of government accounting reform in China, it is not only a technical change, but also a fundamental change of government accounting function.It is also destined that it will be a long and gradual process.The accounting information provided by accrual accounting plays an active role in enhancing the transparency of government finance, promoting the efficiency of government agencies and improving the ability of government to govern continuously.It is particularly important to study it in depth.Based on this background, this paper probes into the reform of government accounting on accrual basis.This article is divided into five parts, respectively: the first part is an introduction.The second part expounds the meaning of government accounting, the present situation of government accounting in our country, the types of four governmental accounting bases and the influence of government accounting objectives on the recognition basis of government accounting, and introduces the theoretical basis of government accounting on accrual basis.The third part points out the problems existing in the foundation of government accounting recognition.The fourth part analyzes and summarizes the experience of American government accounting reform, points out the advantages brought by the accrual accounting reform, and draws lessons from its successful experience.In order to better provide guidance for our government accounting recognition reform.The fifth part is to put forward the concrete measures and path design of the government accounting recognition foundation reform in our country.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F233;F810.6

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